Specifičnosti uloge interne kontrole u prevenciji prevara u hotelskim preduzećima
DOI:
https://doi.org/10.46793/Rev25111.069MKljučne reči:
interna kontrola, hotelska preduzeća, prevaraApstrakt
Interna kontrola predstavlja skup definisanih pravila, procedura i mehanizama usmerenih ka unapređenju poslovanja preduzeća. Njena proaktivna uloga ogleda se ne samo u povećanju efikasnosti i efektivnosti poslovnih procesa, već i u značajnom doprinosu smanjenju rizika od prevara, kao i njihovoj prevenciji. Ovaj rad analizira ulogu interne kontrole u prevenciji prevara, sa posebnim osvrtom na hotelska preduzeća. U istraživanju su primenjeni analiza sadržaja relevantnih dokumenata i deskriptivna metoda. Rezultati do kojih se došlo analizom literature ukazuju na sve veći značaj jačanja mehanizama zaštite od prevara u hotelskim preduzećima.
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